This module note for students outlines an approach to help managers deliver on their responsibilities in relation to society. The approach frames these responsibilities in terms of potential harms to third parties beyond investors, customers, and employees. The approach aims to help managers identify relevant harms, analyze their responsibility for harms, and determine an appropriate response. The approach also considers limits on how far managers ought to go to address these harms, emphasizing respect for boundaries relating to political legitimacy and legal authority. The module note was written for students in the first-year course Leadership and Corporate Accountability.